A taxpayer wants to file a joint return with a non-resident alien spouse. But he needs to first apply for an ITIN for the spouse so he has to file an extension. But the efiled extension has been rejected because the spouse does not have a SSN or a ITIN yet. What can they do now? Will the IRS accept a mailed-in extension if the spouse does not have a SSN or a ITIN?
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Extension for Alien
They need to file Form 4868 by mail. In the field for the spouse's SSN, write "ITIN to be requested."
The US citizen should be the primary taxpayer, so the extension, and any payment that goes with it, will be referenced to his SSN.
This procedure is described in the instructions for Form 4868.
Do they have children?
Your client might able to use HoH filing status--even if they were living together all year.
He can also file MFS and the amend the return after she gets an ITIN. But I wouldn't recommend that unless there is a compelling reason to avoid an extension.
An MFS return would have to be filed by mail, for the same reason: no number for the spouse.Burton M. Koss
koss@usakoss.net
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The map is not the territory...
and the instruction book is not the process. -
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